Finance Act, 1948

Beer—excise duties.

7.—(1) In this section the expression “the Act of 1947” means the Finance (No. 2) Act, 1947 (No. 33 of 1947).

(2) The duty of excise imposed by section 10 of the Act of 1947 shall, in respect of all beer brewed within the State on or after the 5th day of March, 1948, be charged, levied and paid at the rate of five pounds and twelve shillings for every thirty-six gallons of worts of a specific gravity of one thousand and fifty-five degrees.

(3) There shall be allowed and paid on exportation as merchandise or for use as ship's stores of beer on which it is shown, to the satisfaction of the Revenue Commissioners, that duty at the rate provided by subsection (2) of this section has been paid a drawback calculated according to the original specific gravity of such beer, at the rate of five pounds, twelve shillings and three pence for every thirty-six gallons of which the original specific gravity was one thousand and fifty-five degrees.

(4) In the case of beer of which the specific gravity is different from the specific gravity mentioned in the relevant subsection of this section, the duty chargeable or the drawback payable (as the case may be) in pursuance of this section shall be varied proportionately.